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MANGALAM ORGANICS LTD Vs UoI: SUPREME COURT OF INDIA (Dated: April 24, 2017)

Central Excise – Exemption - Section 11C Notification – Court cannot direct Government to grant exemption – No violation of Article 14 - a clear distinction is to be made between the duty to act in an administrative capacity and the power to exercise statutory function. If a public authority is foisted with any duty to do an act and fails to discharge that function, mandamus can be issued to the said authority to perform its duty. However, that is done while exercising the power of judicial review of an administrative action. It is entirely different from judicial review of a legislative action. -para 30

Issuance of a notification under Section 11C of the Act is in the nature of subordinate legislation. Directing the Government to issue such a notification would amount to take a policy decision in a particular manner, which is impermissible. - para 32

It is impermissible for this Court to tinker with such policy decision more particularly when it is found that the decision is not irrational and is founded on valid considerations. It has also to be borne in mind that in the instant case the appellant has already paid the duty. Section 11C contemplates those situations where duty is not paid. It does not cover the situation where duty is paid and that is to be refunded. – para 37

Appeal Dismissed (in favour of Revenue)